Analysis
Subheading 0309.10 covers of fish, within heading 0309. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6%. The median line pays 3%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 0309.10.90 (of fish: other).
The US splits it as follows: 0309.10.05 for in bulk or in immediate containers weighing with their contents over… (duty-free) and 0309.10.90 for of fish: other (6%).
By Census's concordance, most of its statistical lines are made by Seafood Product Preparation and Packaging (311710). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0309.10.05 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0309.10.90 | Of fish: other | 6% |